/*! tailwindcss v4.2.1 | MIT License | https://tailwindcss.com */
@layer theme{:root,:host{--font-sans:ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji";--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-transition-duration:.15s;--default-transition-timing-function:cubic-bezier(.4, 0, .2, 1);--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,ui-sans-serif, system-ui, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring{outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.visible{visibility:visible}.relative{position:relative}.start{inset-inline-start:var(--spacing)}.\!end{inset-inline-end:var(--spacing)!important}.end{inset-inline-end:var(--spacing)}.table{display:table}.content-start{align-content:flex-start}.transition{transition-property:color,background-color,border-color,outline-color,text-decoration-color,fill,stroke,--tw-gradient-from,--tw-gradient-via,--tw-gradient-to,opacity,box-shadow,transform,translate,scale,rotate,filter,-webkit-backdrop-filter,backdrop-filter,display,content-visibility,overlay,pointer-events;transition-timing-function:var(--tw-ease,var(--default-transition-timing-function));transition-duration:var(--tw-duration,var(--default-transition-duration))}}:root{--ink:#171815;--paper:#f3efe6;--lime:#c7f36b;--teal:#2f6f63;--line:#17181533}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--paper);color:var(--ink);font-family:var(--font-geist-sans),Arial,sans-serif;margin:0}a{color:inherit;text-decoration:none}button,input,select{font:inherit}:focus-visible{outline:3px solid var(--teal);outline-offset:3px}.skip-link{z-index:999;background:var(--lime);color:var(--ink);padding:12px 16px;font-weight:750;position:fixed;top:10px;left:10px;transform:translateY(-150%)}.skip-link:focus{transform:translateY(0)}.content-start{width:100%;height:0;scroll-margin-top:16px;display:block}.content-start:focus{outline:3px solid var(--teal);outline-offset:2px}.site-header{border-bottom:1px solid var(--line);z-index:5;grid-template-columns:1fr auto 1fr;align-items:center;height:88px;padding:0 4vw;display:grid;position:relative}.brand{letter-spacing:-.04em;align-items:center;gap:12px;font-weight:850;line-height:.9;display:flex}.brand-mark{background:var(--ink);width:42px;height:42px;color:var(--lime);letter-spacing:-.08em;place-items:center;font-size:14px;display:grid}.brand>span:last-child{white-space:nowrap}.brand small{font:550 7.5px/1 var(--font-geist-mono);letter-spacing:.025em;margin-top:7px;display:block}nav{gap:34px;font-size:13px;display:flex}nav a:hover{opacity:.55}.site-header nav{gap:5px;transform:translate(2vw)}.site-header nav a{border:1px solid var(--ink);letter-spacing:normal;white-space:nowrap;padding:11px 14px;font-size:11px;font-weight:700;line-height:1;transition:transform .16s,opacity .16s}.site-header nav a:first-child{background:#f0c86e}.site-header nav a:nth-child(2){background:#9bbab1}.site-header nav a:nth-child(3){background:var(--ink);color:#fff}.site-header nav a:nth-child(4){background:#c7d98a}.site-header nav a:nth-child(5){background:#b7a7c9}.site-header nav a:hover{opacity:1;transform:translateY(-2px)}.header-cta{border-bottom:1px solid var(--ink);justify-self:end;align-items:center;gap:28px;padding:10px 0;font-size:13px;display:flex}.home-mobile-only{display:none}.header-utilities{justify-self:end;align-items:center;gap:16px;display:flex}.site-search{display:flex}.search-trigger{min-width:56px;min-height:44px;color:inherit;font:700 11px/1 var(--font-geist-mono);cursor:pointer;background:0 0;border:1px solid;padding:0 12px}.search-trigger:hover{background:var(--ink);color:var(--paper)}.sub-header.dark .search-trigger:hover{background:var(--lime);color:var(--ink)}.search-dialog{border:1px solid var(--ink);background:var(--paper);width:min(820px,100vw - 32px);max-height:min(760px,100vh - 32px);color:var(--ink);margin:auto;padding:0;overflow:hidden}.search-dialog::backdrop{background:#141512b8}.search-dialog-head{border-bottom:1px solid var(--ink);justify-content:space-between;align-items:flex-start;gap:30px;padding:28px 30px 22px;display:flex}.search-dialog-head span,.search-input-label,.search-result-type{font:700 9px/1.2 var(--font-geist-mono);letter-spacing:.08em}.search-dialog-head h2{letter-spacing:-.045em;margin:9px 0 0;font-size:32px}.search-dialog-head button{min-height:44px;color:inherit;cursor:pointer;background:0 0;border:0;border-bottom:1px solid}.search-input-label{margin:24px 30px 9px;display:block}.search-input-wrap{border:1px solid var(--ink);grid-template-columns:1fr auto;margin:0 30px;display:grid}.search-input-wrap input{min-width:0;min-height:54px;color:var(--ink);font:inherit;background:#fff;border:0;padding:0 15px;font-size:16px;font-weight:500;line-height:1.3}.search-input-wrap button{border:0;border-left:1px solid var(--ink);background:var(--lime);color:var(--ink);cursor:pointer;padding:0 15px}.search-status{color:#55574f;min-height:18px;margin:13px 30px;font-size:12px}.search-results{max-height:min(470px,100vh - 260px);padding:0 30px 28px;overflow:auto}.search-results>a{border-top:1px solid var(--line);grid-template-columns:112px 1fr 24px;gap:6px 16px;padding:18px 8px;display:grid;position:relative}.search-results>a strong,.search-results>a p,.search-results>a small{grid-column:2}.search-results>a strong{letter-spacing:-.025em;font-size:18px}.search-results>a p{color:#55574f;margin:0;font-size:13px;line-height:1.45}.search-results>a small{color:var(--teal)}.search-results>a i{grid-area:1/3/4;align-self:center;font-style:normal}.search-result-type{color:var(--teal);grid-area:1/1/4;align-self:start;padding-top:5px}.search-empty{border-top:1px solid var(--ink);padding:28px 0}.search-empty p{color:#55574f}.search-empty div{flex-wrap:wrap;gap:10px;display:flex}.search-empty a{border:1px solid var(--ink);padding:10px 12px}.search-trigger:focus-visible,.search-dialog button:focus-visible,.search-dialog input:focus-visible,.search-results a:focus-visible{outline:3px solid var(--teal);outline-offset:3px}.hero{border-bottom:1px solid var(--ink);grid-template-columns:58% 42%;min-height:690px;display:grid}.hero-copy{flex-direction:column;justify-content:center;padding:80px 6vw 70px 7vw;display:flex}.eyebrow{font:600 11px/1 var(--font-geist-mono);letter-spacing:.08em;text-transform:uppercase;align-items:center;gap:9px;display:flex}.eyebrow i{background:var(--lime);border-radius:50%;width:8px;height:8px;box-shadow:0 0 0 4px #c7f36b59}.hero h1{letter-spacing:-.075em;max-width:880px;margin:45px 0 34px;font-size:clamp(55px,6.3vw,100px);font-weight:860;line-height:.94}.hero h1 em{padding-top:.13em;font-family:Georgia,serif;font-weight:400;display:inline-block}.hero-copy>p{color:#4f504a;max-width:570px;font-size:18px;line-height:1.55}.hero-actions{align-items:center;gap:36px;margin-top:35px;display:flex}.button{gap:60px;padding:17px 22px;font-size:13px;font-weight:650;display:inline-flex}.button-dark{background:var(--ink);color:#fff}.button-dark:hover{background:var(--teal)}.text-link{border-bottom:1px solid var(--ink);gap:28px;padding:10px 0;font-size:13px;display:flex}.hero-board{background:var(--teal);color:#f7f4eb;flex-direction:column;justify-content:center;padding:40px 4vw;display:flex;position:relative;overflow:hidden}.hero-board:before{content:"";border:1px solid #ffffff1f;border-radius:50%;width:310px;height:310px;position:absolute;top:60px;right:-80px;box-shadow:0 0 0 60px #ffffff06,0 0 0 120px #ffffff05}.board-top{font:600 10px/1 var(--font-geist-mono);letter-spacing:.09em;justify-content:space-between;display:flex;position:absolute;top:35px;left:4vw;right:4vw}.live{color:var(--lime)}.board-kicker{color:var(--lime);font:600 11px/1 var(--font-geist-mono);letter-spacing:.1em;margin:0 0 20px}.hero-board h2{letter-spacing:-.05em;max-width:500px;margin:0;font:400 clamp(43px,4vw,72px)/.95 Georgia,serif}.hero-board>p:not(.board-kicker){opacity:.75;max-width:390px;font-size:14px;line-height:1.55}.board-chart{border-bottom:1px solid #ffffff80;align-items:end;gap:12px;height:120px;margin-top:35px;display:flex}.board-chart span{background:var(--lime);opacity:.85;border-radius:2px 2px 0 0;flex:1}.board-foot{font:500 9px/1 var(--font-geist-mono);letter-spacing:.05em;opacity:.8;justify-content:space-between;margin-top:16px;display:flex}.calendar-board h2{font-size:clamp(38px,3.5vw,62px)}.calendar-list{border-top:1px solid #ffffff73;margin-top:32px}.calendar-list a{border-bottom:1px solid #ffffff40;grid-template-columns:55px 1fr 20px;align-items:center;gap:15px;padding:16px 0;display:grid}.calendar-list b{color:var(--lime);font:400 36px/1 Georgia,serif}.calendar-list span{font:700 10px/1 var(--font-geist-mono);letter-spacing:.08em}.calendar-list small{font:400 11px/1.35 var(--font-geist-sans);letter-spacing:0;opacity:.68;margin-top:7px;display:block}.calendar-list i{font-style:normal}.calendar-source{font:650 10px/1 var(--font-geist-mono);letter-spacing:.05em;justify-content:space-between;margin-top:18px;display:flex}.quick-discovery{justify-content:center}.quick-discovery>h2{font-size:clamp(38px,3.5vw,62px)}.quick-discovery-groups{z-index:1;border-top:1px solid #ffffff73;grid-template-columns:repeat(2,minmax(0,1fr));gap:0;margin-top:42px;display:grid;position:relative}.quick-discovery-groups section{min-width:0;padding-top:22px}.quick-discovery-groups section+section{border-left:1px solid #ffffff4d;padding-left:28px}.quick-discovery-groups h3{font:700 10px/1.2 var(--font-geist-mono);letter-spacing:.08em;text-transform:uppercase;margin:0 0 17px}.quick-discovery-groups h3 a,.quick-discovery-groups li a{justify-content:space-between;align-items:center;gap:12px;display:flex}.quick-discovery-groups h3 a{color:var(--lime)}.quick-discovery-groups ul{margin:0;padding:0;list-style:none}.quick-discovery-groups li{border-top:1px solid #fff3}.quick-discovery-groups li:last-child{border-bottom:1px solid #fff3}.quick-discovery-groups li a{min-height:48px;padding:11px 0;font-size:12px;line-height:1.25}.quick-discovery-groups a:hover{color:var(--lime)}.calendar-page{background:#f3efe6;min-height:100vh}.tax-calendar-hero{background:var(--teal);color:#fff;grid-template-columns:1.15fr .75fr;align-items:end;gap:8vw;min-height:500px;padding:100px 7vw 80px;display:grid}.tax-calendar-hero>span{font:650 10px/1 var(--font-geist-mono);letter-spacing:.1em;color:var(--lime);grid-column:1/-1;align-self:start}.tax-calendar-hero h1{font:850 clamp(72px,9vw,145px)/.78 var(--font-geist-sans);letter-spacing:-.085em;margin:45px 0 0}.tax-calendar-hero h1 em{color:var(--lime);font:400 1em/.8 Georgia,serif}.tax-calendar-hero p{color:#e6eee9;max-width:560px;margin:0;font-size:17px;line-height:1.7}.tax-calendar-content{max-width:1500px;margin:auto;padding:55px 6vw 110px}.tax-calendar-status{border-bottom:1px solid var(--ink);justify-content:space-between;align-items:center;gap:24px;padding-bottom:28px;display:flex}.tax-calendar-status>div{align-items:center;gap:12px;display:flex}.tax-calendar-status i{background:var(--lime);border-radius:50%;width:9px;height:9px;box-shadow:0 0 0 4px #c7f36b59}.tax-calendar-status strong{font-size:13px}.tax-calendar-status span,.tax-calendar-status a{font:600 10px/1 var(--font-geist-mono);color:#5d6058}.tax-calendar-status a{border-bottom:1px solid;padding-bottom:4px}.tax-calendar-filters{border-bottom:1px solid var(--ink);grid-template-columns:1.2fr 1fr 1fr auto;align-items:end;gap:16px;padding:32px 0;display:grid}.tax-calendar-filters label>span{font:650 9px/1 var(--font-geist-mono);letter-spacing:.05em;text-transform:uppercase;margin-bottom:9px;display:block}.tax-calendar-filters input[type=text],.tax-calendar-filters input:not([type]),.tax-calendar-filters select{border:1px solid var(--ink);background:#faf7f0;border-radius:0;outline:none;width:100%;height:52px;padding:0 14px;font-size:13px}.tax-calendar-filters input:focus-visible,.tax-calendar-filters select:focus-visible{outline:3px solid var(--teal);outline-offset:3px}.past-toggle{border:1px solid var(--ink);white-space:nowrap;cursor:pointer;background:#faf7f0;align-items:center;gap:9px;height:52px;padding:0 14px;display:flex}.past-toggle input{width:16px;height:16px;accent-color:var(--teal)}.past-toggle span{margin:0!important}.tax-calendar-summary{font:600 10px/1 var(--font-geist-mono);color:#666960;justify-content:space-between;padding:24px 0 18px;display:flex}.tax-calendar-summary p{margin:0}.tax-calendar-summary strong{color:var(--teal);margin-right:6px;font-size:20px}.tax-date-group{border-top:1px solid var(--ink);grid-template-columns:240px 1fr;gap:35px;padding:38px 0;scroll-margin-top:20px;display:grid}.tax-date-heading{flex-direction:column;align-self:start;gap:11px;display:flex;position:sticky;top:20px}.tax-date-heading time{font:750 28px/1.05 var(--font-geist-sans);letter-spacing:-.045em;text-transform:capitalize}.tax-date-heading span{font:650 9px/1 var(--font-geist-mono);color:var(--teal);letter-spacing:.07em;text-transform:uppercase}.tax-records{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.tax-records article{background:#f8f4eb;border:1px solid #17181559;flex-direction:column;min-height:225px;padding:22px;display:flex}.tax-records article.priority{border-left:5px solid var(--teal)}.tax-record-meta{font:650 8px/1.3 var(--font-geist-mono);text-transform:uppercase;color:var(--teal);flex-wrap:wrap;gap:8px;display:flex}.tax-record-meta span+span:before{content:"·";color:#999;margin-right:8px}.tax-records h2{letter-spacing:-.04em;margin:28px 0 12px;font-size:22px;line-height:1.08}.tax-records p{color:#585b53;margin:0 0 20px;font-size:12px;line-height:1.55}.tax-records small{font:600 9px/1.4 var(--font-geist-mono);color:#777a71;border-top:1px solid #1718152e;margin-top:auto;padding-top:14px}.calendar-more{border:1px solid var(--ink);background:var(--lime);width:100%;font:700 11px/1 var(--font-geist-mono);cursor:pointer;margin-top:24px;padding:20px}.calendar-empty{text-align:center;color:#6f726a;padding:70px 0}.tax-calendar-disclaimer{max-width:760px;font:500 10px/1.6 var(--font-geist-mono);color:#74776f;margin:55px 0 0}.ticker{background:var(--lime);height:55px;font:650 11px/1 var(--font-geist-mono);letter-spacing:.08em;white-space:nowrap;justify-content:space-around;align-items:center;display:flex;overflow:hidden}.ticker i{font-style:normal}.section{padding:110px 7vw 125px}.section-head{grid-template-columns:1.2fr .8fr;align-items:end;gap:12vw;margin-bottom:65px;display:grid}.section-head>div{align-items:start;gap:22px;display:flex}.section-head{position:relative}.section-head .to-top{position:absolute;top:-48px;right:0}.to-top{white-space:nowrap;font:650 9px/1 var(--font-geist-mono);letter-spacing:.06em;border-bottom:1px solid;margin-left:auto;padding-bottom:5px}.light-top{color:var(--lime);margin-left:18px}.technical-promo{position:relative}.promo-top{width:max-content;top:30px;right:7vw;margin:0!important;position:absolute!important}.section-no{font:600 10px/1 var(--font-geist-mono);color:var(--teal);padding-top:10px}.section-head h2{letter-spacing:-.065em;margin:0;font-size:clamp(45px,5vw,75px);line-height:.95}.section-head>p{color:#5b5d55;max-width:480px;margin:0;line-height:1.6}.article-grid{border-top:1px solid var(--ink);border-left:1px solid var(--ink);grid-template-columns:repeat(3,1fr);display:grid}.article-card{border-right:1px solid var(--ink);border-bottom:1px solid var(--ink);flex-direction:column;min-height:465px;padding:25px;transition:transform .2s;display:flex;position:relative}.article-card:hover{transform:translateY(-5px)}.card-2{background:var(--lime)}.card-3{background:#e1ddd2}.article-meta{font:600 10px/1 var(--font-geist-mono);text-transform:uppercase;letter-spacing:.05em;justify-content:space-between;display:flex}.article-number{color:#17181521;margin-top:45px;font:400 100px/1 Georgia,serif}.article-card h3{letter-spacing:-.045em;margin:auto 0 16px;font-size:28px;line-height:1.05}.article-card p{color:#4d4e49;font-size:13px;line-height:1.55}.article-card a{border-top:1px solid #17181559;justify-content:space-between;margin-top:24px;padding-top:18px;font-size:12px;font-weight:650;display:flex}.tools-section{background:var(--ink);color:#fff;padding:110px 7vw 70px}.section-head.light .section-no{color:var(--lime)}.section-head.light>p{color:#aaa}.calculator-grid{grid-template-columns:1fr 1fr .8fr;gap:18px;display:grid}.calculator{min-height:430px;color:var(--ink);background:#f6f2e9;flex-direction:column;padding:30px;display:flex}.calculator.lime{background:var(--lime)}.calc-title{font:650 10px/1 var(--font-geist-mono);letter-spacing:.08em;justify-content:space-between;margin-bottom:35px;display:flex}.calc-title b{border:1px solid var(--ink);padding:5px 7px;font-weight:600}.calculator label{margin:10px 0;font-size:12px;display:block}.calculator input,.calculator select{border:0;border-bottom:1px solid var(--ink);background:0 0;outline:none;width:100%;padding:13px 2px;font-size:24px;font-weight:650}.calculator select{font-size:18px}.calc-note{opacity:.7;padding:15px 0;font-size:11px;line-height:1.5}.calc-result{border-top:1px solid var(--ink);grid-template-columns:1fr 1fr;gap:20px;margin-top:auto;padding-top:20px;display:grid}.calc-result.single{grid-template-columns:1fr}.calc-result span{text-transform:uppercase;font-size:10px}.calc-result strong{letter-spacing:-.04em;margin-top:8px;font-size:20px;display:block}.tool-list{border-top:1px solid #666}.tool-list a{border-bottom:1px solid #555;grid-template-columns:30px 1fr auto;align-items:center;gap:10px;padding:25px 4px;transition:background .18s,padding .18s;display:grid}.tool-list a:hover{background:#2e302b;padding-left:12px;padding-right:12px}.tool-list span,.tool-list em{font:500 9px/1 var(--font-geist-mono);color:#888;font-style:normal}.tool-list em{color:var(--lime)}.tool-list b{font-size:14px}.legal-note{font:500 9px/1.5 var(--font-geist-mono);color:#7e7e7e;margin:30px 0 0}.all-tools-link{color:var(--lime);border:1px solid #555;justify-content:space-between;align-items:center;margin-top:28px;padding:18px 20px;font-size:13px;display:flex}.faq-section{background:#ebe7dd}.faq-list{border-top:1px solid var(--ink)}.faq-item{border-bottom:1px solid var(--ink)}.faq-item button{text-align:left;cursor:pointer;background:0 0;border:0;grid-template-columns:60px 1fr 30px;align-items:center;width:100%;padding:28px 0;display:grid}.faq-item button span{font:600 10px/1 var(--font-geist-mono);color:var(--teal)}.faq-item button b{letter-spacing:-.03em;font-size:22px}.faq-item button i{font-size:26px;font-style:normal;font-weight:300}.faq-answer{grid-template-rows:0fr;transition:grid-template-rows .25s;display:grid}.faq-answer p{color:#555;max-width:760px;margin:0 0 0 60px;line-height:1.6;overflow:hidden}.faq-item.open .faq-answer{grid-template-rows:1fr}.faq-item.open .faq-answer p{margin-bottom:28px}.about{background:var(--teal);color:#fff;grid-template-columns:.65fr 1.35fr;min-height:620px;display:grid}.about-label{font:600 10px/1 var(--font-geist-mono);letter-spacing:.1em;background:radial-gradient(circle at 50% 40%,#c7f36b29,#0000 35%);border-right:1px solid #ffffff40;flex-direction:column;justify-content:space-between;padding:45px;display:flex}.smmm-panel{aspect-ratio:1;text-align:center;border:1px solid #ffffff59;border-radius:50%;flex-direction:column;justify-content:center;align-self:center;align-items:center;width:min(100%,390px);display:flex;position:relative;box-shadow:0 0 0 18px #ffffff06,0 0 0 36px #ffffff05}.smmm-panel span{font:800 clamp(48px,6vw,90px)/.8 var(--font-geist-sans);letter-spacing:-.09em;color:var(--lime)}.smmm-panel b{font:400 13px/1.5 var(--font-geist-mono);letter-spacing:.18em;text-transform:uppercase;margin-top:28px}.smmm-panel small{font:600 8px/1 var(--font-geist-mono);letter-spacing:.14em;opacity:.55;position:absolute;bottom:13%}.about-title{font:650 clamp(14px,1.5vw,23px)/1.35 var(--font-geist-sans);letter-spacing:-.02em}.about-title strong{color:var(--lime);margin-top:5px;font-size:1.35em;display:inline-block}.about-copy{text-align:center;flex-direction:column;justify-content:center;align-items:center;padding:90px 8vw;display:flex;position:relative}.about-top{color:#fff;position:absolute;top:42px;right:7vw}.about-copy>span{font:600 10px/1 var(--font-geist-mono);color:var(--lime)}.about-copy h2{letter-spacing:-.055em;margin:35px 0 50px;font:400 clamp(48px,5.5vw,85px)/.95 Georgia,serif}.about-copy p{color:#ffffffb8;text-align:justify;width:100%;max-width:680px;line-height:1.65}.contact{border-bottom:1px solid var(--ink);background:#ebe7dd;grid-template-columns:1fr 1fr;min-height:720px;display:grid}.contact-info{padding:95px 7vw;position:relative}.contact-top{position:absolute;top:32px;right:7vw}.contact-kicker{font:600 10px/1 var(--font-geist-mono);color:var(--teal)}.contact h2{letter-spacing:-.06em;margin:38px 0 70px;font-size:clamp(43px,4.7vw,72px);line-height:.96}.contact-list{border-top:1px solid var(--ink);margin:0;padding:0;list-style:none}.contact-list li{margin:0;padding:0}.contact-list a{border-bottom:1px solid var(--ink);grid-template-columns:100px 1fr 20px;align-items:start;gap:15px;padding:22px 0;display:grid}.contact-list small{font:600 9px/1 var(--font-geist-mono);color:var(--teal);padding-top:6px}.contact-list strong{font-size:16px;font-weight:560;line-height:1.45}.contact-list i{font-style:normal}.contact-list .whatsapp-link{background:var(--lime);border-bottom:0;margin:0 -14px;padding-left:14px;padding-right:14px}.contact-list .whatsapp-link small{color:var(--ink)}.map-wrap{background:var(--teal);min-height:620px;position:relative}.map-wrap iframe{filter:grayscale()contrast(.95)sepia(.12);border:0;width:100%;height:100%;min-height:720px}.map-wrap>a{background:var(--lime);justify-content:space-between;padding:17px 20px;font-size:12px;font-weight:700;display:flex;position:absolute;bottom:28px;left:28px;right:28px;box-shadow:0 8px 30px #0000002e}footer{background:var(--lime)}.footer-main{padding:80px 7vw 100px}.footer-main p{font:600 10px/1 var(--font-geist-mono);text-transform:uppercase;letter-spacing:.08em}.footer-main a{letter-spacing:-.065em;border-bottom:2px solid var(--ink);justify-content:space-between;padding-bottom:20px;font-size:clamp(33px,5vw,78px);display:flex}.footer-main .publishing-note{max-width:720px;font:400 12px/1.6 var(--font-geist-sans);text-transform:none;letter-spacing:0;color:#555;margin-top:24px}.footer-bottom{border-top:1px solid var(--ink);font:600 9px/1 var(--font-geist-mono);letter-spacing:.05em;justify-content:space-between;padding:25px 7vw;display:flex}.sub-header{border-bottom:1px solid var(--line);grid-template-columns:1fr auto 1fr;align-items:center;gap:24px;min-height:82px;padding:0 4vw;display:grid}.sub-header .sub-nav{gap:5px;font-size:11px;display:flex}.sub-header .sub-nav a{white-space:nowrap;border:1px solid;padding:10px 11px;font-weight:700;line-height:1;transition:transform .16s,opacity .16s}.sub-header .sub-nav a:first-child{color:var(--ink);background:#f0c86e}.sub-header .sub-nav a:nth-child(2){color:var(--ink);background:#9bbab1}.sub-header .sub-nav a:nth-child(3){background:var(--ink);color:#fff}.sub-header.dark .sub-nav a:nth-child(3){background:var(--lime);color:var(--ink)}.sub-header .sub-nav a:nth-child(4){color:var(--ink);background:#c7d98a}.sub-header .sub-nav a:nth-child(5){color:var(--ink);background:#b7a7c9}.sub-header .sub-nav a:nth-child(6){color:var(--ink);background:#d8b58a}.sub-header .sub-nav a:nth-child(7){color:var(--ink);background:#a8c7d5}.sub-header .sub-nav a:nth-child(8){color:var(--ink);background:#d2c6a4}.sub-header .sub-nav a:nth-child(9){color:var(--ink);background:#c7f36b}.sub-header .sub-nav a:hover{opacity:1;transform:translateY(-2px)}.sub-header .back-link{justify-self:end}.sub-header.dark{background:var(--ink);color:#fff;border-color:#454641}.sub-header.dark .brand-mark{background:var(--lime);color:var(--ink)}.back-link{border-bottom:1px solid;padding:9px 0;font-size:12px}.portal-hero{border-bottom:1px solid var(--ink);grid-template-columns:1fr .6fr;align-items:end;padding:90px 7vw 100px;display:grid;position:relative}.portal-hero>span{font:600 10px/1 var(--font-geist-mono);color:var(--teal);letter-spacing:.08em;position:absolute;top:50px;left:7vw}.portal-hero h1{letter-spacing:-.08em;margin:35px 0 0;font-size:clamp(70px,9vw,140px);line-height:.78}.portal-hero h1 em{font-family:Georgia,serif;font-weight:400}.portal-hero p{color:#555;max-width:480px;margin:0 0 5px;line-height:1.65}.library{background:#e9e5da;padding:65px 7vw 120px}.library-tools{border-bottom:1px solid var(--ink);justify-content:space-between;align-items:end;gap:35px;padding-bottom:25px;display:flex}.library-tools label{font:600 9px/1 var(--font-geist-mono);letter-spacing:.08em}.library-tools input{border:0;border-bottom:1px solid var(--ink);background:0 0;outline:0;width:min(360px,70vw);margin-top:10px;padding:10px 0;font-size:18px;display:block}.library-tools input:focus-visible{outline:3px solid var(--teal);outline-offset:3px}.category-tabs{flex-wrap:wrap;justify-content:flex-end;gap:8px;display:flex}.category-tabs button{cursor:pointer;background:0 0;border:1px solid #999;border-radius:30px;padding:9px 14px;font-size:11px}.category-tabs button.active{background:var(--ink);color:#fff;border-color:var(--ink)}.result-count{font:600 9px/1 var(--font-geist-mono);color:#666;margin:25px 0}.library-grid{border-top:1px solid var(--ink);border-left:1px solid var(--ink);grid-template-columns:repeat(3,1fr);display:grid}.library-card{border-right:1px solid var(--ink);border-bottom:1px solid var(--ink);flex-direction:column;min-height:420px;padding:24px;transition:background .2s,color .2s;display:flex}.library-card:hover{background:var(--lime);color:var(--ink)}.library-meta{font:600 9px/1 var(--font-geist-mono);text-transform:uppercase;justify-content:space-between;display:flex}.library-index{color:#17181529;margin:32px 0 auto;font:400 78px/1 Georgia,serif}.library-card h2{letter-spacing:-.045em;margin:0 0 14px;font-size:25px;line-height:1.04}.library-card p{color:#5a5b55;margin:0 0 24px;font-size:13px;line-height:1.55}.library-foot{border-top:1px solid #17181559;justify-content:space-between;padding-top:17px;font-size:10px;display:flex}.article-page{background:var(--paper)}.article-hero{border-bottom:1px solid var(--ink);padding:85px 15vw 70px}.article-breadcrumb{font:600 10px/1 var(--font-geist-mono);color:var(--teal);text-transform:uppercase;letter-spacing:.08em}.article-hero h1{letter-spacing:-.07em;max-width:1100px;margin:40px 0 35px;font-size:clamp(55px,7vw,105px);line-height:.9}.article-hero>p{color:#4f504b;max-width:780px;font:400 22px/1.5 Georgia,serif}.article-dates{font:600 8px/1.5 var(--font-geist-mono);color:#777;gap:60px;margin-top:50px;display:flex}.article-dates strong{color:var(--ink);font-size:10px}.article-layout{grid-template-columns:320px 1fr;gap:100px;max-width:1180px;margin:auto;padding:80px 5vw 120px;display:grid}.article-layout aside{border-top:1px solid var(--ink);align-self:start;padding-top:18px;position:sticky;top:30px}.article-layout aside>span{font:600 9px/1 var(--font-geist-mono);color:var(--teal)}.article-layout aside>a{margin:15px 0 25px;font-size:13px;line-height:1.5;text-decoration:underline;display:block}.article-warning{background:#e5e0d5;padding:18px;font-size:11px;line-height:1.55}.article-body section{border-top:1px solid var(--ink);padding:25px 0 60px;position:relative}.article-body section>span{font:600 9px/1 var(--font-geist-mono);color:var(--teal)}.article-body h2{letter-spacing:-.05em;margin:20px 0 28px;font-size:38px;line-height:1.05}.article-body p{color:#3f403b;font-size:17px;line-height:1.75}.article-body ul{border-top:1px solid #aaa;margin:28px 0;padding:0;list-style:none}.article-body li{border-bottom:1px solid #aaa;padding:15px 0 15px 28px;line-height:1.5;position:relative}.article-body li:before{content:"↳";color:var(--teal);position:absolute;left:0}.article-toc{background:#eeeadf;border:1px solid #141e1c40;margin:0 0 50px;padding:22px 24px}.article-toc>strong{color:var(--teal);font:700 10px/1 var(--font-geist-mono);letter-spacing:.08em;text-transform:uppercase;display:block}.article-toc ol{columns:2;column-gap:30px;margin:18px 0 0;padding:0;list-style:none}.article-toc li{break-inside:avoid;border:0;padding:8px 0;font-size:13px;line-height:1.35}.article-toc li:before{content:none}.article-toc a{text-underline-offset:3px;text-decoration:underline}.article-toc a:focus-visible{outline:3px solid var(--teal);outline-offset:3px}.article-next{background:var(--lime);padding:70px 7vw}.article-next p{font:600 9px/1 var(--font-geist-mono)}.article-next a{letter-spacing:-.06em;border-bottom:2px solid var(--ink);justify-content:space-between;padding-bottom:18px;font-size:clamp(38px,5vw,75px);display:flex}.tools-page{--tools-nav-height:56px;background:var(--ink);color:#fff}.tools-hero{color:var(--ink);background:#f4f0e7;grid-template-columns:1.1fr .65fr;align-items:end;padding:85px 7vw 110px;display:grid;position:relative}.tools-hero>span{font:600 10px/1 var(--font-geist-mono);color:var(--teal);letter-spacing:.08em;position:absolute;top:55px;left:7vw}.tools-hero h1{letter-spacing:-.08em;margin:45px 0 0;font-size:clamp(70px,9vw,140px);line-height:.8}.tools-hero h1 em{color:var(--teal);font-family:Georgia,serif;font-weight:400}.tools-hero p{color:#585a53;max-width:470px;line-height:1.65}.tools-nav{z-index:10;color:var(--ink);border-bottom:1px solid var(--ink);background:#e8e3d8;gap:5px;padding:9px 7vw;display:flex;position:sticky;top:0;overflow:auto}.tools-nav a{font:650 9px/1 var(--font-geist-mono);white-space:nowrap;background:#f5f1e8;border:1px solid #aaa59a;padding:13px 18px}.tools-nav a:hover{background:var(--teal);color:#fff;border-color:var(--teal)}.tool-block{min-height:max(620px,calc(100svh - var(--tools-nav-height)));scroll-margin-top:var(--tools-nav-height);border-bottom:1px solid #555;grid-template-columns:.8fr 1.2fr;display:grid}.tool-block.lime-block{background:var(--lime);color:var(--ink)}.tool-block.teal-block{background:var(--teal)}.tool-intro{border-right:1px solid;flex-direction:column;padding:75px 6vw 60px 7vw;display:flex;position:relative}.tool-top{font:650 9px/1 var(--font-geist-mono);letter-spacing:.06em;border-bottom:1px solid;padding-bottom:5px;position:absolute;top:30px;right:35px}.tool-intro>span{font:600 10px/1 var(--font-geist-mono);color:var(--lime)}.lime-block .tool-intro>span{color:var(--teal)}.tool-intro h2{letter-spacing:-.065em;margin:45px 0 30px;font-size:clamp(48px,5vw,78px);line-height:.9}.tool-intro p{color:#aaa;max-width:450px;line-height:1.6}.lime-block .tool-intro p{color:#45463f}.teal-block .tool-intro p{color:#c6d3cf}.tool-intro small{font:600 9px/1.5 var(--font-geist-mono);letter-spacing:.06em;color:#888;margin-top:auto}.lime-block .tool-intro small{color:#456258}.tool-panel{width:min(650px,80%);margin:auto;padding:65px 0}.tool-panel label{font:600 10px/1 var(--font-geist-mono);text-transform:uppercase;letter-spacing:.05em;margin:20px 0;display:block}.tool-panel input,.tool-panel select{width:100%;color:inherit;font:650 30px/1 var(--font-geist-sans);background:0 0;border:0;border-bottom:1px solid;outline:0;margin-top:8px;padding:15px 2px;display:block}.tool-panel input:focus-visible,.tool-panel select:focus-visible{outline-offset:3px;outline:3px solid}.tool-panel option{color:var(--ink)}.tool-panel select.choice-select{cursor:pointer}.technical-promo{background:var(--lime);color:var(--ink);border-top:1px solid var(--ink);border-bottom:1px solid var(--ink);grid-template-columns:1.1fr .9fr;align-items:end;gap:10vw;padding:90px 7vw;display:grid}.technical-promo>div:first-child>span,.technical-intro>span{font:650 9px/1 var(--font-geist-mono);letter-spacing:.08em}.technical-promo h2{letter-spacing:-.055em;margin:28px 0 0;font:400 clamp(48px,5vw,76px)/.95 Georgia,serif}.technical-promo h2 em{color:var(--teal);font-weight:400}.technical-promo p{max-width:600px;font-size:17px;line-height:1.65}.technical-promo a{border-bottom:1px solid;justify-content:space-between;margin-top:35px;padding-bottom:12px;font-weight:750;display:flex}.legislation-hero{background:var(--ink);color:#fff;border-color:#555}.legislation-hero em{color:var(--lime)}.technical-intro{border-bottom:1px solid var(--ink);grid-template-columns:.5fr 1fr;align-items:start;gap:40px;margin-bottom:55px;padding-bottom:35px;display:grid}.technical-intro p{max-width:760px;margin:0;font-size:18px;line-height:1.6}.technical-grid{grid-template-columns:repeat(3,1fr)}.technical-card{color:#fff;background:#252621;border-color:#555}.technical-card:nth-child(2){background:var(--teal)}.technical-card:nth-child(3){color:var(--ink);background:#dfe1d7}.technical-card .library-meta,.technical-card .library-foot span{color:inherit;opacity:.65}.technical-article-hero{color:#fff;background:#252621}.technical-article-hero .article-dates strong{color:#fff}.technical-next{background:var(--lime);color:var(--ink)}.dual-fields{grid-template-columns:1fr 1fr;gap:35px;display:grid}.tool-result{border-top:1px solid;grid-template-columns:1fr 1fr;gap:20px;margin-top:50px;padding-top:25px;display:grid}.tool-result.three{grid-template-columns:repeat(3,1fr)}.tool-result span{font:600 9px/1.4 var(--font-geist-mono);text-transform:uppercase;color:#999}.lime-block .tool-result span{color:#4b5d42}.teal-block .tool-result span{color:#b8cbc5}.tool-result strong{color:currentColor;font:650 22px/1 var(--font-geist-sans);letter-spacing:-.04em;margin-top:10px;display:block}.source-chip{font:600 9px/1 var(--font-geist-mono);border:1px solid #666;border-radius:30px;margin-top:25px;padding:10px 14px;display:inline-block}.tools-disclaimer{color:var(--ink);background:#e5e0d5;grid-template-columns:180px 1fr;gap:40px;padding:55px 7vw;display:grid}.tools-disclaimer strong{font:650 10px/1 var(--font-geist-mono);text-transform:uppercase}.tools-disclaimer p{max-width:850px;margin:0;font-size:13px;line-height:1.6}.salary-table{grid-template-columns:repeat(4,1fr);gap:6px;margin-top:35px;display:grid}.salary-table button{color:inherit;text-align:left;cursor:pointer;background:0 0;border:1px solid;padding:12px 9px}.salary-table button.active,.salary-table button:hover{background:var(--lime);color:var(--ink)}.salary-table span{font:650 8px/1 var(--font-geist-mono);text-transform:uppercase;display:block}.salary-table strong{letter-spacing:-.03em;margin-top:7px;font-size:12px;display:block}.privacy-page{background:#f4f0e7;min-height:100vh}.privacy-hero{background:var(--teal);color:#fff;grid-template-columns:1fr .65fr;align-items:end;gap:8vw;padding:100px 7vw;display:grid}.privacy-hero>span{font:650 9px/1 var(--font-geist-mono);letter-spacing:.1em;color:var(--lime);grid-column:1/-1}.privacy-hero h1{font:800 clamp(65px,8vw,125px)/.83 var(--font-geist-sans);letter-spacing:-.08em;margin:40px 0 0}.privacy-hero h1 em{color:var(--lime);font:400 1em/.83 Georgia,serif}.privacy-hero p{margin:0;font-size:17px;line-height:1.65}.privacy-content{max-width:1100px;margin:auto;padding:80px 6vw 120px}.privacy-content section{border-top:1px solid var(--ink);grid-template-columns:55px 300px 1fr;gap:30px;padding:35px 0;display:grid}.privacy-content section>span{font:650 9px/1 var(--font-geist-mono);color:var(--teal)}.privacy-content h2{letter-spacing:-.045em;margin:0;font-size:28px}.privacy-content p{color:#4f504a;grid-column:3;margin:0 0 16px;line-height:1.7}.privacy-content a{text-decoration:underline}.cookie-banner{z-index:100;color:var(--ink);border:1px solid var(--ink);background:#f4f0e7;grid-template-columns:1fr auto;align-items:center;gap:35px;padding:24px 26px;display:grid;position:fixed;bottom:24px;left:24px;right:24px;box-shadow:10px 10px #191a1733}.cookie-banner strong{letter-spacing:-.03em;margin-bottom:7px;font-size:18px;display:block}.cookie-banner p{color:#55574f;max-width:780px;margin:0;font-size:13px;line-height:1.55}.cookie-banner a{text-decoration:underline}.cookie-actions{gap:9px;display:flex}.cookie-actions button{border:1px solid var(--ink);color:var(--ink);font:650 10px/1 var(--font-geist-mono);cursor:pointer;background:#f4f0e7;padding:12px 17px}.cookie-actions button.primary{background:var(--teal);color:#fff;border-color:var(--teal)}.footer-privacy-links{align-items:center;gap:14px;display:flex}.footer-privacy-links button,.privacy-cookie-button{color:inherit;font:inherit;cursor:pointer;background:0 0;border:0;padding:0;text-decoration:underline}.privacy-cookie-button{font:650 10px/1 var(--font-geist-mono);grid-column:3;justify-self:start;margin-top:4px}@media (width<=900px){.site-header{grid-template-columns:1fr auto;height:auto;min-height:74px;padding-top:10px;padding-bottom:10px}.site-header .home-nav{visibility:visible;z-index:2;border-top:1px solid var(--line);grid-area:2/1/auto/-1;grid-template-columns:repeat(5,minmax(0,1fr));gap:2px;width:100%;padding:10px 0 1px;display:grid;position:relative;overflow:visible;transform:none}.site-header .home-nav a{text-align:center;white-space:normal;place-items:center;min-width:0;min-height:32px;padding:5px 3px;font-size:9.5px;line-height:1.15;display:grid}.site-header .home-nav .home-mobile-only{display:grid}.hero{grid-template-columns:1fr}.hero-copy{min-height:600px;padding:70px 7vw}.hero-board{min-height:560px;padding:70px 7vw 40px}.quick-discovery{min-height:500px}.board-top{left:7vw;right:7vw}.section{padding:80px 6vw}.section-head{grid-template-columns:1fr;gap:28px}.article-grid,.calculator-grid{grid-template-columns:1fr}.article-card{min-height:400px}.about{grid-template-columns:1fr}.about-label{border-bottom:1px solid #ffffff40;border-right:0;min-height:500px}.contact{grid-template-columns:1fr}.map-wrap,.map-wrap iframe{min-height:520px}.technical-promo{grid-template-columns:1fr;gap:50px}.technical-grid{grid-template-columns:1fr}.portal-hero,.tools-hero{grid-template-columns:1fr;gap:45px}.portal-hero p,.tools-hero p{margin-top:45px}.library-tools{flex-direction:column;align-items:flex-start}.category-tabs{justify-content:flex-start}.library-grid{grid-template-columns:1fr 1fr}.article-hero{padding:70px 7vw}.article-layout{grid-template-columns:1fr;gap:55px}.article-layout aside{position:static}.tool-block{grid-template-columns:1fr}.tool-intro{border-bottom:1px solid;border-right:0;min-height:430px}.privacy-hero,.tax-calendar-hero{grid-template-columns:1fr}.tax-calendar-filters{grid-template-columns:1fr 1fr}.tax-date-group{grid-template-columns:190px 1fr}.tax-records{grid-template-columns:1fr}.privacy-content section{grid-template-columns:40px 1fr}.privacy-content section p,.privacy-cookie-button{grid-column:2}.cookie-banner{grid-template-columns:1fr;gap:18px}.sub-header{grid-template-columns:1fr auto;padding-top:12px;padding-bottom:12px}.sub-header .sub-nav{border-top:1px solid;grid-area:2/1/auto/-1;gap:22px;padding:10px 0 2px;display:flex;overflow:visible}.sub-header .back-link,.sub-header .header-utilities{grid-area:1/2}}@media (width<=560px){.site-header .home-nav{grid-template-columns:repeat(3,minmax(0,1fr))}.site-header .header-cta{display:none}.header-utilities{gap:7px}.search-trigger{min-width:48px;padding:0 8px;font-size:9px}.hero-actions{flex-direction:column;align-items:flex-start;gap:18px}.search-dialog{width:calc(100vw - 16px);max-height:calc(100vh - 16px)}.search-dialog-head{gap:14px;padding:20px 18px 17px}.search-dialog-head h2{font-size:25px}.search-input-label{margin:20px 18px 8px}.search-input-wrap{margin:0 18px}.search-status{margin:12px 18px}.search-results{max-height:calc(100vh - 235px);padding:0 18px 20px}.search-results>a{grid-template-columns:1fr 22px;gap:6px 10px;padding:16px 3px}.search-result-type,.search-results>a strong,.search-results>a p,.search-results>a small{grid-column:1}.search-result-type{grid-row:auto}.search-results>a i{grid-area:1/2/5}.quick-discovery{min-height:auto;padding-top:55px;padding-bottom:55px}.quick-discovery>h2{font-size:39px}.quick-discovery-groups{margin-top:34px}.quick-discovery-groups section+section{padding-left:16px}.quick-discovery-groups h3{letter-spacing:.055em;font-size:8px}.quick-discovery-groups li a{min-height:46px;font-size:10px}.hero h1{font-size:55px}.ticker{justify-content:flex-start;gap:32px;padding:0 24px}.section-head>div{gap:10px}.section-head h2{font-size:46px}.faq-item button{grid-template-columns:35px 1fr 25px}.faq-item button b{font-size:18px}.faq-answer p{margin-left:35px}.footer-main{padding:60px 6vw}.footer-main a{font-size:29px}.footer-bottom{flex-direction:column;gap:12px}.contact-info{padding:70px 6vw}.contact-top{top:26px;right:6vw}.contact-list a{grid-template-columns:70px 1fr 15px}.sub-header{padding:0 5vw}.brand{gap:9px;font-size:14px}.brand-mark{width:36px;height:36px;font-size:12px}.brand small{letter-spacing:0;margin-top:5px;font-size:6.5px}.portal-hero h1,.tools-hero h1{font-size:66px}.library{padding:50px 5vw 80px}.library-grid{grid-template-columns:1fr}.article-hero h1{font-size:52px}.article-dates{flex-wrap:wrap;gap:20px}.article-layout{padding:55px 6vw}.article-body h2{font-size:32px}.article-body p{font-size:16px}.article-toc{padding:20px}.article-toc ol{columns:1}.tools-page{--tools-nav-height:0px}.tools-nav{grid-template-columns:repeat(2,minmax(0,1fr));gap:4px;padding:12px 5vw;display:grid;position:relative;top:auto;overflow:visible}.tools-nav a{text-align:center;white-space:normal;place-items:center;min-width:0;min-height:44px;padding:8px;line-height:1.2;display:grid}.tool-panel{width:88%}.dual-fields,.tool-result,.tool-result.three,.tools-disclaimer{grid-template-columns:1fr}.salary-table{grid-template-columns:repeat(2,1fr)}.privacy-hero h1{font-size:70px}.tax-calendar-hero{min-height:auto;padding:75px 6vw 65px}.tax-calendar-hero h1{margin-top:30px;font-size:76px}.tax-calendar-hero p{margin-top:38px}.tax-calendar-status{flex-direction:column;align-items:flex-start}.tax-calendar-status>div{flex-wrap:wrap;align-items:flex-start}.tax-calendar-filters{grid-template-columns:1fr}.tax-date-group{grid-template-columns:1fr;gap:22px}.tax-date-heading{position:static}.tax-calendar-summary{flex-direction:column;gap:14px}.privacy-content section{grid-template-columns:1fr;gap:14px}.privacy-content section p,.privacy-cookie-button{grid-column:1}.cookie-banner{padding:20px;bottom:12px;left:12px;right:12px}.cookie-actions{grid-template-columns:1fr 1fr;display:grid}}.article-summary{border-top:1px solid var(--ink);background:#d0ff4d24}.article-layout,.article-body,.article-body section{min-width:0}.article-table-wrap{box-sizing:border-box;border:1px solid #141e1c33;width:100%;min-width:0;max-width:100%;margin:1.5rem 0;overflow-x:auto}.article-table-wrap:focus{outline-offset:3px;outline:3px solid #0d7068}.article-table-wrap table{border-collapse:collapse;background:#fff;width:100%;min-width:560px}.article-table-wrap th,.article-table-wrap td{text-align:left;vertical-align:top;border-bottom:1px solid #141e1c26;padding:.9rem 1rem}.article-table-wrap th{letter-spacing:.04em;text-transform:uppercase;background:#eef3ef;font-size:.78rem}.representative-example{background:#f2eee5;border-left:4px solid #0d7068;margin:1.5rem 0;padding:1.25rem}.representative-example>span{letter-spacing:.08em;text-transform:uppercase;font-size:.78rem;font-weight:800;display:block}.representative-example h3{margin:1rem 0 .35rem;font-size:1rem}.representative-example .example-disclaimer{color:#4c5754;font-size:.9rem}.article-faq details{border-top:1px solid #141e1c33;padding:.9rem 0}.article-faq summary{cursor:pointer;font-weight:750}.related-content{background:#e8ece8;padding:clamp(2rem,5vw,5rem)}.related-content>h2{margin:0 0 1.25rem;font-size:clamp(1.6rem,3vw,2.6rem)}.related-content-grid{background:#141e1c33;grid-template-columns:repeat(3,minmax(0,1fr));gap:1px;display:grid}.related-content-grid a{min-width:0;color:var(--ink);background:#fff;gap:.55rem;padding:1.25rem;text-decoration:none;display:grid}.related-content-grid a:hover,.related-content-grid a:focus-visible{background:#d0ff4d}.related-content-grid small{text-transform:uppercase;letter-spacing:.06em}.related-content-grid strong{overflow-wrap:anywhere}.knowledge-ecosystem{background:#e8ece8;grid-template-columns:minmax(220px,.55fr) 1fr;gap:6vw;padding:clamp(3rem,6vw,6rem) 7vw;display:grid}.ecosystem-heading>span,.company-types-hero>span,.knowledge-centers-strip span,.company-types-home span{font:700 10px/1 var(--font-geist-mono);letter-spacing:.09em;color:var(--teal)}.ecosystem-heading h2{letter-spacing:-.055em;font-size:clamp(32px,4vw,58px);line-height:.98}.ecosystem-groups{border-top:1px solid var(--ink)}.ecosystem-groups>section{border-bottom:1px solid var(--ink);padding:24px 0 30px}.ecosystem-groups h3{font:750 11px/1 var(--font-geist-mono);text-transform:uppercase;color:var(--teal);margin:0 0 14px}.ecosystem-groups section>div{grid-template-columns:repeat(2,minmax(0,1fr));gap:8px;display:grid}.ecosystem-groups a{background:#fff;justify-content:space-between;gap:15px;min-width:0;padding:15px;font-size:13px;line-height:1.35;display:flex}.ecosystem-groups a:hover,.ecosystem-groups a:focus-visible{background:var(--lime)}.company-types-hero{border-bottom:1px solid var(--ink);grid-template-columns:1.15fr .65fr;align-items:end;gap:7vw;padding:90px 7vw 100px;display:grid}.company-types-hero>span{grid-column:1/-1}.company-types-hero h1{letter-spacing:-.08em;margin:35px 0 0;font-size:clamp(62px,8vw,125px);line-height:.82}.company-types-hero h1 em{font:400 .62em/1.1 Georgia,serif}.company-types-hero p{color:#555;line-height:1.7}.center-entry-grid{grid-template-columns:repeat(4,minmax(0,1fr));padding:70px 7vw 100px;display:grid}.center-entry-grid>h2{grid-column:1/-1;margin:0 0 45px;font-size:clamp(36px,5vw,70px)}.center-entry-grid>a{border:1px solid var(--ink);flex-direction:column;min-height:360px;margin-right:-1px;padding:24px;display:flex}.center-entry-grid>a>span{font:600 10px/1 var(--font-geist-mono);color:var(--teal)}.center-entry-grid h3{letter-spacing:-.045em;margin:50px 0 16px;font-size:29px}.center-entry-grid p{color:#565850;font-size:13px;line-height:1.6}.center-entry-grid strong{border-top:1px solid var(--ink);margin-top:auto;padding-top:18px;font-size:11px}.center-entry-grid>a:hover,.center-entry-grid>a:focus-visible{background:var(--lime)}.company-comparison,.future-centers{border-top:1px solid var(--ink);padding:70px 7vw}.company-comparison h2,.future-centers h2{letter-spacing:-.055em;font-size:clamp(34px,5vw,65px)}.company-comparison>p,.future-centers p{color:#555;max-width:760px;line-height:1.65}.company-types-home{border-bottom:1px solid var(--ink);background:#dce7df;grid-template-columns:1fr 1fr;align-items:end;gap:10vw;padding:55px 7vw;display:grid}.company-types-home h2{letter-spacing:-.055em;margin:20px 0 0;font-size:clamp(34px,4vw,62px);line-height:.96}.company-types-home p{color:#4f544f;line-height:1.6}.company-types-home a{border-bottom:1px solid var(--ink);justify-content:space-between;padding:14px 0;font-weight:700;display:flex}.knowledge-centers-strip{background:var(--teal);color:#fff;gap:26px;margin-bottom:45px;padding:28px;display:grid}.knowledge-centers-strip span{color:var(--lime)}.knowledge-centers-strip h2{margin:13px 0 0;font-size:clamp(27px,3vw,44px)}.knowledge-centers-grid{grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;display:grid}.knowledge-centers-strip .knowledge-centers-grid a{border:1px solid var(--lime);justify-content:space-between;align-items:end;gap:12px;min-width:0;min-height:76px;padding:17px;font-weight:700;display:flex}.knowledge-centers-strip .knowledge-centers-grid a:hover,.knowledge-centers-strip .knowledge-centers-grid a:focus-visible{background:var(--lime);color:var(--ink)}.knowledge-centers-strip .knowledge-centers-grid a:hover span,.knowledge-centers-strip .knowledge-centers-grid a:focus-visible span{color:var(--ink)}.knowledge-center-secondary{flex-wrap:wrap;justify-content:flex-end;gap:28px;margin:-28px 0 38px;display:flex}.knowledge-center-secondary a{border-bottom:1px solid var(--teal);justify-content:space-between;width:min(100%,360px);padding:15px 0;font-weight:700;display:flex}.tool-guide-strip{background:var(--paper);color:var(--ink);border-block:1px solid var(--line);align-items:center;gap:28px;padding:22px 5vw;display:flex}.tool-guide-strip>span{color:var(--teal);font:700 10px/1 var(--font-geist-mono);letter-spacing:.08em;flex:none}.tool-guide-strip>div{flex-wrap:wrap;gap:9px 22px;display:flex}.tool-guide-strip a{color:var(--teal);border-bottom:1px solid var(--teal);font-size:13px;font-weight:700}.tool-guide-strip a:hover,.tool-guide-strip a:focus-visible{background:var(--lime);color:var(--ink)}.tax-center-hero{color:#fff;background:var(--ink);padding:clamp(65px,9vw,130px) 7vw}.tax-center-hero>span,.section-intro>span,.calendar-panel>span{color:var(--lime);font:700 11px/1 var(--font-geist-mono);letter-spacing:.11em}.tax-center-hero h1{max-width:900px;margin:22px 0;font-size:clamp(46px,7vw,104px);line-height:.92}.tax-center-hero h1 em{color:var(--lime);font-weight:400}.tax-center-hero p{color:#dbe4df;max-width:720px;font-size:clamp(17px,2vw,23px);line-height:1.55}.tax-center-section{padding:clamp(55px,7vw,100px) 7vw}.tax-center-section.muted{background:#eef2ef}.section-intro{max-width:720px;margin-bottom:36px}.section-intro>span{color:var(--teal)}.section-intro h2,.calendar-panel h2{margin:12px 0 0;font-size:clamp(30px,4vw,54px);line-height:1.05}.tax-start-grid,.tax-group-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;display:grid}.tax-start-grid>a,.tax-group-grid>section,.tax-journey-list>section{background:#fff;border:1px solid #cbd5cf;min-width:0;padding:26px}.tax-start-grid>a{flex-direction:column;justify-content:space-between;min-height:150px;display:flex}.tax-start-grid strong{font-size:21px}.tax-start-grid span{color:var(--teal)}.tax-journey-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;display:grid}.tax-journey-list h3,.tax-group-grid h3{margin:0;font-size:24px}.tax-journey-list p,.tax-group-grid p{color:#4d5b54;line-height:1.6}.tax-journey-list section>div,.tax-group-grid>section,.plain-link-list{display:grid}.tax-journey-list a,.tax-group-grid a,.plain-link-list a{color:var(--teal);border-bottom:1px solid #cbd5cf;justify-content:space-between;gap:18px;padding:13px 0;display:flex}.tax-center-section.split{grid-template-columns:minmax(0,1.25fr) minmax(280px,.75fr);gap:clamp(35px,6vw,90px);display:grid}.calendar-panel{color:#fff;background:var(--teal);align-self:start;padding:36px}.calendar-panel h2{font-size:clamp(28px,3.5vw,46px)}.calendar-panel p{line-height:1.6}.calendar-panel a{border-bottom:1px solid var(--lime);justify-content:space-between;margin-top:25px;padding:15px 0;display:flex}.next-steps{background:#faf9f4}.calm-note{color:#59635e;max-width:800px;margin:34px 0 0;font-size:14px;line-height:1.6}.center-journey{border-bottom:1px solid var(--ink);background:#e4e8e2;padding:55px 7vw 80px}.center-anchor-nav{flex-wrap:wrap;align-items:center;gap:8px;margin-bottom:55px;display:flex}.center-anchor-nav strong{font:750 10px/1 var(--font-geist-mono);text-transform:uppercase;color:var(--teal);margin-right:auto}.center-anchor-nav a{border:1px solid var(--ink);padding:10px 13px;font-size:10px}.journey-groups{gap:45px;display:grid}.journey-groups>section{border-top:1px solid var(--ink);grid-template-columns:45px minmax(180px,.5fr) 1fr;gap:25px;padding-top:25px;scroll-margin-top:20px;display:grid}.journey-groups>section>span{font:650 10px/1 var(--font-geist-mono);color:var(--teal)}.journey-groups h2{letter-spacing:-.05em;margin:0;font-size:clamp(26px,3vw,45px);line-height:1}.journey-group-heading p{color:#555;max-width:42rem;margin:14px 0 0;font-size:13px;line-height:1.55}.journey-groups section>div{gap:5px;display:grid}.journey-groups a{background:#fff;grid-template-columns:32px 1fr 20px;align-items:center;gap:10px;padding:14px 16px;font-size:13px;display:grid}.journey-groups a b{font:650 9px/1 var(--font-geist-mono);color:var(--teal)}.journey-groups a i{font-style:normal}.journey-groups a:hover,.journey-groups a:focus-visible{background:var(--lime)}.tax-calendar-summary button,.calendar-actions button,.calendar-actions a{color:inherit;font:inherit;cursor:pointer;background:0 0;border:1px solid;padding:.55rem .75rem;font-size:.78rem;text-decoration:none}.tax-calendar-summary button:disabled{opacity:.45;cursor:not-allowed}.calendar-actions{flex-wrap:wrap;gap:.5rem;margin-top:1rem;display:flex}.calendar-actions button:hover,.calendar-actions a:hover,.calendar-actions button:focus-visible,.calendar-actions a:focus-visible{color:#fff;background:#172421}.tool-result-actions{flex-wrap:wrap;align-items:center;gap:.55rem;margin-top:1rem;display:flex}.tool-related-guides{flex-wrap:wrap;gap:10px 18px;margin:18px 0 0;display:flex}.tool-related-guides a{color:var(--teal);border-bottom:1px solid;padding-bottom:3px;font-size:12px}.technical-related{background:#eef2ef;flex-wrap:wrap;align-items:center;gap:14px 28px;padding:32px 7vw;display:flex}.technical-related>p{font:700 10px/1 var(--font-geist-mono);color:var(--teal);text-transform:uppercase;flex-basis:100%}.technical-related>a{border-bottom:1px solid var(--teal);justify-content:space-between;gap:24px;min-width:min(100%,280px);padding:12px 0;display:flex}.tool-result-actions button{color:inherit;font:inherit;cursor:pointer;background:0 0;border:1px solid;padding:.55rem .75rem}.tool-result-actions button:hover,.tool-result-actions button:focus-visible{color:#fff;background:#172421}.tool-result-actions span{flex-basis:100%;min-height:1.2em;font-size:.8rem}.field-error{color:#8a1d16;margin-top:.35rem;font-weight:700;display:block}.tool-empty-state{opacity:.78;border:1px dashed;margin:1.25rem 0 0;padding:1rem}@media (width<=760px){.knowledge-ecosystem,.company-types-hero,.company-types-home{grid-template-columns:1fr}.company-types-hero{align-items:start;padding-top:70px;padding-bottom:75px}.company-types-hero h1{letter-spacing:-.065em;font-size:48px;line-height:.92}.company-types-hero h1 em{letter-spacing:-.045em;margin-top:14px;font-size:.62em;line-height:1.08;display:block}.ecosystem-groups section>div,.center-entry-grid{grid-template-columns:1fr}.center-entry-grid>a{min-height:260px;margin-bottom:-1px;margin-right:0}.knowledge-centers-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.knowledge-center-secondary{justify-content:stretch;margin:-24px 0 34px}.knowledge-center-secondary a{width:100%}.tool-guide-strip{flex-direction:column;align-items:flex-start;padding:20px}.tool-guide-strip>div{gap:12px;display:grid}.tax-start-grid,.tax-group-grid,.tax-journey-list,.tax-center-section.split{grid-template-columns:1fr}.tax-center-section,.tax-center-hero{padding-left:20px;padding-right:20px}.tax-start-grid>a{min-height:125px}.calendar-panel{padding:25px}.center-anchor-nav{grid-template-columns:1fr 1fr;display:grid}.center-anchor-nav strong{grid-column:1/-1}.journey-groups>section{grid-template-columns:30px 1fr}.journey-groups>section>div{grid-column:1/-1}.related-content-grid{grid-template-columns:1fr}.article-table-wrap{overscroll-behavior-inline:contain}.article-table-wrap table{min-width:520px}.calendar-actions{align-items:stretch}.calendar-actions>*{text-align:center;flex:9rem}}@media (width<=900px){.company-types-hero{grid-template-columns:1fr;align-items:start}.company-types-hero h1{letter-spacing:-.065em;font-size:58px;line-height:.92}.company-types-hero h1 em{letter-spacing:-.045em;margin-top:14px;font-size:.62em;line-height:1.08;display:block}.sub-header .sub-nav{grid-template-columns:repeat(5,minmax(0,1fr));gap:2px;padding-top:8px;display:grid;overflow:visible}.sub-header .sub-nav a{text-align:center;white-space:normal;place-items:center;min-width:0;min-height:32px;padding:5px 3px;font-size:9.5px;line-height:1.15;display:grid}}@media (width<=560px){.sub-header .sub-nav{grid-template-columns:repeat(3,minmax(0,1fr))}.company-types-hero h1{font-size:48px}}
